Held that the Assessing Officer has examined the cash deposited during the period of Demonetisation and accepted the submission of the assessee. The view being possible view the revision order is quashed and set aside. (AY. 2017-18)
Dhanraj Chhipa v. PCIT(2023) 223 TTJ 620 (Jodhpur)(Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash deposited in the bank-Demonetisation-Possible view-Examined in the course of assessment-Revision order is quashed. [S. 68, 144]